Civic Intelligence

Michigan Elementary and Middle School

EIN 23-7042131 • 501(c)3 • Mason, MI

Profile

To serve and support elementary and middle level principals in their delivery of quality educational experiences to the students of the state of michigan by providing leadership, legislative advocacy, professional development, and guidance.

1980 North College RoadMason, MI 48854

memspa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.13x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.15x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

46th percentile

5.8%

Higher net margin than 46% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

63rd percentile

8.7%

Faster asset growth than 63% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

71st percentile

13%

Faster revenue growth than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,046,174

Up $181,556 (+6.3%) from 2023

Liabilities

Up

$313,109

Up $27,193 (+9.5%) from 2023

Net Assets

Up

$2,733,065

Up $154,363 (+6.0%) from 2023

Revenue

Up

$2,196,255

Up $27,405 (+1.3%) from 2023

Expenses

Up

$2,086,639

Up $235,817 (+13%) from 2023

Net Income

Down

$109,616

Down $208,412 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,100,962Liabilities 2013: $99,638Net Assets 2013: $1,001,3242013Assets 2014: $1,154,670Liabilities 2014: $78,540Net Assets 2014: $1,076,1302014Assets 2015: $1,264,528Liabilities 2015: $61,749Net Assets 2015: $1,202,7792015Assets 2016: $1,392,525Liabilities 2016: $147,500Net Assets 2016: $1,245,0252016Assets 2018: $2,034,291Liabilities 2018: $532,681Net Assets 2018: $1,501,6102018Assets 2019: $1,954,819Liabilities 2019: $212,570Net Assets 2019: $1,742,2492019Assets 2020: $2,117,729Liabilities 2020: $215,335Net Assets 2020: $1,902,3942020Assets 2021: $2,379,718Liabilities 2021: $217,544Net Assets 2021: $2,162,1742021Assets 2022: $2,586,266Liabilities 2022: $330,050Net Assets 2022: $2,256,2162022Assets 2023: $2,864,618Liabilities 2023: $285,916Net Assets 2023: $2,578,7022023Assets 2024: $3,046,174Liabilities 2024: $313,109Net Assets 2024: $2,733,0652024

Highlighted filing

2024

Assets$3,046,174
Liabilities$313,109
Net Assets$2,733,065

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2013: $747,2362013Revenue 2014: $772,513Expenses 2014: $704,772Net Income 2014: $67,7412014Revenue 2015: $888,279Expenses 2015: $737,256Net Income 2015: $151,0232015Revenue 2016: $795,634Expenses 2016: $753,388Net Income 2016: $42,2462016Revenue 2018: $1,339,572Expenses 2018: $1,177,049Net Income 2018: $162,5232018Revenue 2019: $1,589,705Expenses 2019: $1,455,304Net Income 2019: $134,4012019Revenue 2020: $1,168,154Expenses 2020: $1,040,056Net Income 2020: $128,0982020Revenue 2021: $1,989,444Expenses 2021: $1,804,090Net Income 2021: $185,3542021Revenue 2022: $2,246,783Expenses 2022: $2,117,583Net Income 2022: $129,2002022Revenue 2023: $2,168,850Expenses 2023: $1,850,822Net Income 2023: $318,0282023Revenue 2024: $2,196,255Expenses 2024: $2,086,639Net Income 2024: $109,6162024

Highlighted filing

2024

Revenue$2,196,255
Expenses$2,086,639
Net Income$109,616

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 21, 2025
Return Version
2023v6.0
Gross Receipts
$2,196,255
Mission and Program Overview

Mission

Mempsa is a professional organization serving elementary and middle level principals. Memspa is dedicated to supporting principals in the delivery of quality educational experiences to the students of the state of michigan by providing leadership,legislative advocacy, professional development, and guidance.

To support elementary and middle level principals in their delivery of quality education to students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,298,646$1,354,160▲ $55,514
Investments in Publicly Traded Securities$953,991$1,035,956▲ $81,965
Land, Buildings, and Equipment, Net$321,117$313,482▼ $7,635
Cash and Non-Interest-Bearing Accounts$146,913$220,510▲ $73,597
Accounts Receivable$102,847$80,922▼ $21,925
Prepaid Expenses and Deferred Charges$41,104$41,144▲ $40
Total Assets$2,864,618$3,046,174▲ $181,556
Liabilities
Deferred Revenue$185,526$226,993▲ $41,467
Accounts Payable and Accrued Expenses$100,390$86,116▼ $14,274
Total Liabilities$285,916$313,109▲ $27,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,277,902$2,306,437▲ $28,535
Net Assets With Donor Restrictions$300,800$426,628▲ $125,828
Total Net Assets Fund Balance$2,578,702$2,733,065▲ $154,363
Total Liabilities and Net Assets / Fund Balance$2,864,618$3,046,174▲ $181,556

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$218,363$372,083$590,446
Equipment$20,119$106,560$126,679
Land$75,000-$75,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul LiabenowExecutive DirectorFT$128,800$5,696$134,496

Board Members and Trustees

NameTitle
Mike DomagalskiInnovation Chair
Andrew LacroixMiddle Level Co-chair
Carmen MaringMiddle Level Co-chair
Tom DefraafRetiree Chair
Verle GilbertTechnology Chair
Amie MccawPast President
Detra FieldsPresident
David SimpsonPresident-elect
Amy WebsterDirector
Andy FuehrDirector
Becky BiedermannDirector
Carla VrondranDirector
Evan WinklerDirector
Fred AbelDirector
Jared RandallDirector
Josh HookDirector
Klaire VerbekeDirector
Marsha DavisDirector
Michael JohnsonDirector
Mike HartDirector
Rico MeneghiniDirector
Sarah BentleyDirector
Jon WennstromNaesp Zone Vi Director
Alex SchukowDei Rep
Nicole BeardDei Rep
Corrie MervynEarly Childhood Rep
Jason GribbleMacul Rep
Matt SeverinNaesp Rep
Erin NorthProfessional Learning Chai
Doug AmmeraalState & Federal Relations
Tim LymanTreasurer/secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Mi Wellness CoachProgram Management Of The Building Healt774 VINCENT ST, Pinckney, MI 48169$114,308
Revenue and Support

Revenue Composition

Contributions and Grants
$1,182,708
Program Service Revenue
$933,931
Investment Income
$52,110
Other Revenue
$27,506
All Other Contributions
$908,635
Change in Net Assets
$109,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,577,191
Salaries, Compensation, and Employee Benefits$399,991
Grants and Similar Amounts Paid$109,457
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$320,299$196,062-$516,361
Other Salaries and Wages$135,893$83,183-$219,076
Current Officers, Directors, Trustees, and Key Employees$83,428$51,068-$134,496
Grants to Domestic Orgs$109,457--$109,457
All Other Expenses$44,748$27,392-$72,140
Occupancy$35,089$21,479-$56,568
Office Expenses$28,408$17,389-$45,797
Other Expenses$17,354$10,623-$27,977
Payroll Taxes$16,769$10,265-$27,034
Fees for Services Other$16,582$10,150-$26,732
Depreciation Depletion$13,567$8,304-$21,871
Fees for Services Accounting$12,716$7,784-$20,500
Fees for Services Legal$12,703$7,776-$20,479
Other Employee Benefits$12,025$7,360-$19,385
Information Technology$6,607$4,045-$10,652
Insurance$5,563$3,405-$8,968
Fees for Services Lobbying$3,871$2,369-$6,240
Total Functional Expenses$1,294,342$792,297$0$2,086,639
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Beaver Island Community SchoolsBeaver Island, MI-Coaching Services$97,457
Tuscola Intermediate School DistrictCaro, MI-Coaching Services$12,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The membership elects the persons on the executive committee.

Form 990, Part VI, Section A, Line 7A

The persons on the executive committee are elected by the membership.

Form 990, Part VI, Section B, Line 11B

The form 990 is received and reviewed for accuracy by the executive director. Upon approval, the executive director signs and files the return.

Form 990, Part VI, Section B, Line 12C

The members of memspa, including officers, board of directors, and persons employed (including regular employees and contractors), are required to sign a conflict of interest form annually. Additionally, all real or perceived conflicts of interest will be brought to the attention of the level of authority necessary for consideration, resolution, and direction.

Form 990, Part VI, Section B, Line 15

The memspa finance committee determines the executive director's compensation and the finance committee chair and the executive director present a proposed annual budget to the entire board of directors for its approval. Compensation for the other employees is determined by the executive director with a recommendation to the finance committee and noted in the proposed annual budget for the full board's approval each year. A comparison of comparable salaries of other education organizations in the state are considered as well as. Salaries are a percentage of the association's total annual budget.

Form 990, Part VI, Section C, Line 18

The form 990 is available on guidestar, while the form 990-t (if applicable) and form 1023 are available upon request.

Form 990, Part VI, Section C, Line 19

The organization's bylaws are available on its website. All other information is available upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Elementary and Middle School
EIN
23-7042131
Phone
5176948955
Address
1980 NORTH COLLEGE ROAD, MASON, MI 48854

Signing Officer

Name
Paul Liabenow
Title
Executive Director
Phone
5176948955
Signed
2025-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Jerry Mcdowell
Formed
2000
Legal Domicile
Mi
Voting Board Members
31
Independent Board Members
31
Employees
6
Volunteers
75

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In the preparation of the tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.

Raw XML AppendixShowing 400 of 672 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0FRED ABEL
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm2MARSHA DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm3ANDY FUEHR
IRS990/Form990PartVIISectionAGrp/PersonNm4EVAN WINKLER
IRS990/Form990PartVIISectionAGrp/PersonNm5BECKY BIEDERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm6SARAH BENTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7AMY WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm8JARED RANDALL
IRS990/Form990PartVIISectionAGrp/PersonNm9KLAIRE VERBEKE
IRS990/Form990PartVIISectionAGrp/PersonNm10JOSH HOOK
IRS990/Form990PartVIISectionAGrp/PersonNm11DOUG AMMERAAL
IRS990/Form990PartVIISectionAGrp/PersonNm12CARLA VRONDRAN
IRS990/Form990PartVIISectionAGrp/PersonNm13MIKE HART
IRS990/Form990PartVIISectionAGrp/PersonNm14VERLE GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm15CARMEN MARING
IRS990/Form990PartVIISectionAGrp/PersonNm16ANDREW LACROIX
IRS990/Form990PartVIISectionAGrp/PersonNm17NICOLE BEARD
IRS990/Form990PartVIISectionAGrp/PersonNm18ALEX SCHUKOW
IRS990/Form990PartVIISectionAGrp/PersonNm19TOM DEFRAAF
IRS990/Form990PartVIISectionAGrp/PersonNm20JASON GRIBBLE
IRS990/Form990PartVIISectionAGrp/PersonNm21RICO MENEGHINI
IRS990/Form990PartVIISectionAGrp/PersonNm22CORRIE MERVYN
IRS990/Form990PartVIISectionAGrp/PersonNm23JON WENNSTROM
IRS990/Form990PartVIISectionAGrp/PersonNm24ERIN NORTH
IRS990/Form990PartVIISectionAGrp/PersonNm25DAVID SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm26TIM LYMAN
IRS990/Form990PartVIISectionAGrp/PersonNm27MATT SEVERIN
IRS990/Form990PartVIISectionAGrp/PersonNm28MIKE DOMAGALSKI
IRS990/Form990PartVIISectionAGrp/PersonNm29DETRA FIELDS
IRS990/Form990PartVIISectionAGrp/PersonNm30AMIE MCCAW
IRS990/Form990PartVIISectionAGrp/PersonNm31PAUL LIABENOW
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt290
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt310
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11STATE & FEDERAL RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TECHNOLOGY CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15MIDDLE LEVEL CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16MIDDLE LEVEL CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DEI REP
IRS990/Form990PartVIISectionAGrp/TitleTxt18DEI REP
IRS990/Form990PartVIISectionAGrp/TitleTxt19RETIREE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20MACUL REP
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EARLY CHILDHOOD REP
IRS990/Form990PartVIISectionAGrp/TitleTxt23NAESP ZONE VI DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24PROFESSIONAL LEARNING CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt25PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt26TREASURER/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt27NAESP REP
IRS990/Form990PartVIISectionAGrp/TitleTxt28INNOVATION CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt29PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt30PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt31EXECUTIVE DIRECTOR
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IRS990/FormationYr02000
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02196255
IRS990/GrossRentsGrp/RealAmt027500
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/InformationTechnologyGrp/TotalAmt010652
IRS990/InsuranceGrp/ManagementAndGeneralAmt03405
IRS990/InsuranceGrp/ProgramServicesAmt05563
IRS990/InsuranceGrp/TotalAmt08968
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IRS990/MissionDesc0TO SERVE AND SUPPORT ELEMENTARY AND MIDDLE LEVEL PRINCIPALS IN THEIR DELIVERY OF QUALITY EDUCATIONAL EXPERIENCES TO THE STUDENTS OF THE STATE OF MICHIGAN BY PROVIDING LEADERSHIP, LEGISLATIVE ADVOCACY, PROFESSIONAL DEVELOPMENT, AND GUIDANCE.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt035089
IRS990/OccupancyGrp/TotalAmt056568
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017389
IRS990/OfficeExpensesGrp/ProgramServicesAmt028408

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